Financial Statement Analysis and Activities-Based Costing Analysis for Shipping Industry: a data envelopment analysis approach

DOI
  • Lin Wen-Cheng
    Department of Business Administration,Ching Yun University
  • LIU Chin-Feng
    Department of Finance and Taxation, Dahan Institute of Technology
  • CHU Ching-Wu
    Department of Shipping and Transportation Management,National Taiwan Ocean University

説明

Ratio analysis is a commonly used analytical tool for verifying the performance of a firm. While ratios are easy to compute, which in part explains their wide appeal, their interpretation is problematic, especially when two or more ratios provide conflicting signals. This paper built a method for measuring inefficiency companies in a shipping industry to facilitate precise measurement of waste and identify its causes. However, shipping industry needs much resource and cost-down to maintain operation efficiency. Activity-Based Costing (ABC) is an information system developed in the 1980s to overcome some of the limitation of traditional cost accounting and enhance its usefulness to operation management.

収録刊行物

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詳細情報 詳細情報について

  • CRID
    1390282680653442048
  • NII論文ID
    130005037196
  • DOI
    10.11175/eastpro.2009.0.53.0
  • 本文言語コード
    en
  • データソース種別
    • JaLC
    • CiNii Articles
  • 抄録ライセンスフラグ
    使用不可

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